- book value of assets
- Бухгалтерия: балансовая стоимость активов, БСА (балансовая стоимость активов)
Универсальный англо-русский словарь. Академик.ру. 2011.
book value of assets
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Book value — In accounting, book value or carrying value is the value of an asset or according to its balance sheet account balance. For assets, the value is based on the original cost of the asset less any depreciation, amortization or impairment costs made… … Wikipedia
book value — n: the value of something as shown on bookkeeping records as distinguished from market value: as a: the value of an asset equal to cost less depreciation b: the value of a corporation s capital stock expressed as its original cost less… … Law dictionary
book value — n. 1. the value of any of the assets of a business as shown on its account books 2. a) the net worth of a business, or the value of its capital stock, as shown by the excess of assets over liabilities b) the value, on this basis, of a single… … English World dictionary
book value — book .value n 1.) how much a car of a particular age, style etc should be worth if you sold it 2.) technical a) the value of a business after you sell all of its ↑assets and pay all of its debts b) the value of something that a company owns,… … Dictionary of contemporary English
book value — The value at which an asset is carried and reported on the owner s balance sheet. For debt securities, the current book value may be the purchase price plus accretion ( in the case of securities purchased at a discount) or the purchase price… … Financial and business terms
book value — 1) See: net book value 2) (net asset value) The value of a company calculated as that of its total assets less intangible assets and liabilities. The information required to calculate the book value is all in the balance sheet. However, it can be … Accounting dictionary
book value — 1) See net book value 2) = net asset value The value of a company calculated as that of its total assets less intangible assets and liability The information required to calculate the book value is all in the balance sheet However, it can be very … Big dictionary of business and management
Book value — A company s book value is its total assets minus intangible assets and liabilities, such as debt. A company s book value might be more or less than its market value. The New York Times Financial Glossary * * * book value book value ➔ value1 * * * … Financial and business terms
Book Value — 1. The value at which an asset is carried on a balance sheet. To calculate, take the cost of an asset minus the accumulated depreciation. 2. The net asset value of a company, calculated by total assets minus intangible assets (patents, goodwill)… … Investment dictionary
book value — A value, which, in its application to corporate stock, is theoretical only, unless there is stated with it the accounting procedure and formula by which it is determined. Anno: 51 ALR2d 606. By a mere rule of thumb, the book value of corporate… … Ballentine's law dictionary
book value — In accounting, a determination of the value of a corporation s stock by adding up the stated value of corporate assets as shown on the books (i.e., records) and deducting all the liabilities (i.e., debts). This may not be the true value of the … Business law dictionary
